Universal Social Charge

Universal Social Charge USC Refunds

The Universal Social Charge was introduced in 2011 to replace the Income levy and the health levy portion of the PRSI charge.

See how the USC is being charged for the current year and the 4 previous years for which we can check for refunds.

Universal Social Charge – Rates & Limits

2013-2014

2015

2016

2017

2018

€0 to €10,036

2%

€0 to €12,012

1.5%

€0 to €12,012

1%

€0 to €12,012

0.5%

€0 to €12,012

0.5%

€10,037 to €16,016

4%

€12,012 to €17,576

3.5%

€12,012 to €18,668

3%

€12,012 to €18,772

2.5%

€12,012 to €19,372

2%

€16,017 and above

7%

€17,576 to €70,044

7%

€18,668 to €70,044

5.5%

€18,772 to €70,044

5%

€19,372 to €70,044

4.75%

–

€70,044 and above

8%

€70,044 and above

8%

€70,044 and above

8%

€70,044 and above

8%

For 2013/2014: Full Medical Card holders who earn less than €60,000 will only have to pay 4% on earnings above €16,016. But if they earn over €60,000, then the normal rates above apply.

For 2015: Full Medical Card holders who earn less than €60,000 will only have to pay 3.5% on earnings above €17,576. But if they earn over €60,000, then the normal rates above apply.

For 2016: Full Medical Card holders who earn less than €60,000 will only have to pay 3% on earnings above €18,668. But if they earn over €60,000, then the normal rates above apply.

For 2017: Full Medical Card holders who earn less than €60,000 will only have to pay 2.5% on earnings above €18,772. But if they earn over €60,000, then the normal rates above apply.

For 2018: Full Medical Card holders who earn less than €60,000 will only have to pay 2% on earnings above €19,372. But if they earn over €60,000, then the normal rates above apply.

Note:2013-2015 if your income is €10,036 or less in 2013-2014 and €12,012 or less in 2015 you pay no USC. Once your income is over those limits, you pay the relevant rate of USC on all of your income. For example, if in 2015 you have income €12,012 you will pay no USC. If you have income of €12,013 and more you will pay 1% on income up to €12,012, 3% on income between €12,012 and €18,668, 5.5% on income between €18,668 and €70,044 and 8% on income above €70,044.

2016-2018 if your income is €13,000 or less you pay no USC. Once your income is over this limit, you pay the relevant rate of USC on all of your income. For example, if in 2017 you have income of €13,000 you will pay no USC. If you have income of €13,001 and more you will pay 0.5% on income up to €12,012, 2.5% on income between €12,012 and €18,722, 5% on income between €18,722 and €70,044 and 8% on income above €70,044.

Claiming USC Refunds

At Red Oak Tax Refunds, we check for refunds of USC for Medical Cards and for any overpayments due to working more than one job or not working part of the year.

We don’t need any P60’s or P45’s to check for USC refunds – We check for USC refunds as part of a normal tax refund application!